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FAMILY LAW ACT 1975 - SECT 90YZY

Requests for Commissioner of Taxation to provide superannuation information

Application for superannuation information

  (1)   A person who is a party to either of the following proceedings in the Family Court of Western Australia, in relation to the person's de facto relationship with another person (the other party ):

  (a)   proceedings in relation to matters arising under this Part;

  (b)   proceedings under the Family Court Act 1997 (WA) with respect to the property of the parties to the de facto relationship or either of them, if the person is considering bringing, or is a party to, related proceedings in relation to matters arising under this Part;

may apply, in the approved form, to the Principal Registrar of that Court for the Principal Registrar to request the superannuation information of that other party.

Request for superannuation information

  (2)   If the Principal Registrar of that Court receives an application from a person under subsection   (1) for the superannuation information of the other party, the Principal Registrar may:

  (a)   request the Commissioner of Taxation to disclose that superannuation information for the purpose of all of the following proceedings (the relevant proceedings ) in relation to the person's de facto relationship with the other party:

  (i)   any proceedings in relation to matters arising under this Part;

  (ii)   any proceedings under the Family Court Act 1997 (WA) with respect to the property of the parties to the de facto relationship or either of them, if the person is considering bringing, or is a party to, related proceedings in relation to matters arising under this Part; and

  (b)   if the Commissioner of Taxation discloses that superannuation information to the Principal Registrar for the purpose of the relevant proceedings--disclose the superannuation information to the following:

  (i)   the person and each lawyer of the person;

  (ii)   the other party and each lawyer of the other party;

    for the person, other party or lawyer to make a record of, or disclose, for the purpose of the relevant proceedings.

Note 1:   Making a record of, or on - disclosing, that superannuation information may be an offence unless it is for the purpose of the relevant proceedings, see sections   355 - 155 and 355 - 175 in Schedule   1 to the Taxation Administration Act 1953 .

Note 2:   Disclosing superannuation information for the purpose of proceedings relating to matters arising under this Part extends to disclosing the superannuation information to the trustee of an eligible superannuation plan as part of an application under section   90YZR for the purpose of those proceedings.

Approved form

  (3)   An application made by a person under subsection   (1) is in the approved form if and only if:

  (a)   it is in the form approved for the purposes of subparagraph   90XZJ(3)(b)(i); and

  (b)   it contains the information (including any declaration) that the form requires; and

  (c)   it is given in the manner required for the purposes of subparagraph   90XZJ(3)(b)(ii) (which may include electronically).

Delegation

  (4)   The Principal Registrar of the Family Court of Western Australia may, in writing, delegate any of the Principal Registrar's functions or powers under this section to any other appropriate officer or staff member of that Court.

Definitions

  (5)   In this section:

"relevant proceedings" has the meaning given by paragraph   (2)(a).

"superannuation information" has the same meaning as in subsection   90XZJ(5).

 


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